Law:

Section:

Section 147, read with section 256, of the Income-tax Act, 1961 - Income escaping assessment - General - Whether if a contention was raised by assessee before Tribunal, even if Tribunal had refused to entertain it, was a contention which arose out of order of Tribunal and, therefore, same should be referred to High Court - Held, yes - Proceedings under section 147(a) initiated against assessee were challenged by assessee before Income-tax Officer and, in grounds of appeal, before AAC - AAC decided appeal on merit but did not decide objection regarding validity of proceedings under section 147(a) - Tribunal did not permit assessee to take up this plea - Whether question regarding challenge to proceedings under section 147 sought to be raised by assessee before Tribunal arose out of order of Tribunal - Held, yes Section 4, read with section 256, of the Income-tax Act, 1961 - HUF assessable as - Whether question of correct status of assessee as to whether income of assessee was to be assessed as his individual income or as income of HUF, was mixed question of law and fact, and, therefore, open to challenge before High Court - Held, yes FACTS The assessee was assessed in the status of an individual, in respect of property income and share from the firm 'G'. He was assessed in the status of HUF in respect of income from house property, share of profit from firm 'K' and self-business. The Income-tax Officer reopened the assessment and clubbed the income assessed in the status of individual, with the income earned in the status of HUF. The assessee's contention that the proceedings under section 147(a) were void as there was no concealment of the income on the part of the assessee, was rejected by the Income-tax Officer. The AAC allowed the assessee's appeal on merit and did not decide the objection regarding the validity of the proceedings under section 147(a). The Tribunal set aside the order of the AAC and restored the order of the Income-tax Officer. The assessee filed application under section 256(1) to refer the question that the proceedings under section 147(a) were invalid and void, as there was no concealment of income. The assessee also sought to refer the…

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